Indiana Code 36-8-16.6-14. Exclusion of fee from calculation of certain taxes and other charges
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Terms Used In Indiana Code 36-8-16.6-14
- consumer: means a person that purchases prepaid wireless telecommunications service from a seller. See Indiana Code 36-8-16.6-2
- seller: means a person that sells prepaid wireless telecommunications service to another person, including a retail merchant that meets the economic threshold under Indiana Code 36-8-16.6-10
Sec. 14. The amount of the 911 service prepaid wireless charge that is collected by a seller from a consumer, whether or not separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller, may not be included in the base for determining a tax, fee, surcharge, or other charge that is imposed by the state, a political subdivision, or any other governmental agency.
As added by P.L.113-2010, SEC.151. Amended by P.L.119-2024, SEC.10.